The Ministry of Corporate Affairs (MCA) notifies the commencement date on which Section 23(i) of the Companies (Amendment) Act, 2017 will come into force i.e. March 05, 2021.
Section 23(1) seeks to amend Section 92 of the Companies Act, 2013 dealing with Annual Return :
the words “indicating their names, addresses, countries of incorporation, registration and percentage of shareholding held by them” shall be omitted;
(c) after the proviso, the following proviso shall be inserted, namely:—
‘Provided further that the Central Government may prescribe abridged form of annual return for “One Person Company, small company and such other class or classes of companies as may be prescribed”.’.
